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分包方如何交税
释义
分包方的交税方式通常为纳税人将建筑工程分包给其他单位的,以其取得的全部价款和价外费用扣除其支付给其他单位的分包款后的余额,为营业额。也就是说,在工程分包的情况下,总承包方应按合同总金额,减去支付给分包方的价款后的余额,计算并缴纳营业税。
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更新时间:2025/11/29 14:33:08